U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I

11 SCC 287Reported decision1997#871 most cited

What is U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I authority for?

The term "members" in Section 80P(2)(a)(i) of the Income Tax Act, not being defined in the Act, must be construed in the context of the specific State Cooperative Societies Act under which the cooperative society claiming exemption is formed.

120

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

U.P. Cooperative Cane Unions’ Federation Ltd. v. CIT · Section 80P · Section 80P(2)(a)(i) · definition of members · cooperative society · State Cooperative Societies Act · income tax exemption · deduction cooperative society

Sections most often in play

Section 80P(2)(a)(i)Section 80PSection 80P(2)(d)Section 250Section 143(3)Section 80P(4)Section 143(2)Section 142(1)

Issues it is cited on

section 59(2)section 2(n)section 59section 80p(2)(a)(iii)section 80p(4)section 80p(2)(a)section 38section 80p(2)(a)(i)section 80p(2)section 80psection 80p(2)(d)section 80p(1)

Judgments citing U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I

Solapur Siddeshwar Sahakari Bank Ltd, Solapur vs. Asst . Commissioner of Income Tax, Circle -1, Solapur

In the result, the appeal filed by the assessee in ITA

ITA 517/PUN/2020[2013-2014]Status: DisposedITAT Pune18 Jul 2022AY 2013-2014

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

Solapur Siddeshwar Sahakari Bank, Solapur vs. Asst . Commissioner of Income Tax, Circle -2, Solapur

In the result, the appeal filed by the assessee in ITA

ITA 516/PUN/2020[2011-2012]Status: DisposedITAT Pune18 Jul 2022AY 2011-2012

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

Solapur Janata Sahakari Bank Ltd, Solapur vs. Assistant Commissioner of Income-Tax, Circle - 2, Solapur

In the result, the appeal filed by the assessee in ITA

ITA 1770/PUN/2018[2010-11]Status: DisposedITAT Pune18 Jul 2022AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

Mandheshwari Urban Development Co-Op Bank Ltd, Solapur vs. Assistant Commissioner of Income-Tax, Circle -1, Solapur

In the result, the appeal filed by the assessee in ITA

ITA 1153/PUN/2018[2013-14]Status: DisposedITAT Pune18 Jul 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

M/S Madras Race Club, Chennai vs. DCIT Corpo Circle 4 (1), Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 503/CHNY/2018[2014-15]Status: DisposedITAT Chennai13 Jul 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar & Shri I. DineshFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 194C

…re that unlike the Andhra Act that Citizen Co-operative Society Limited (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Co- operative Cane Unions’ Federation Limited vs. Commissioner of Income Tax [1997] 11 SCC 287 referred to section 80P of the Income Tax Act and then held: “8. The expression “members” is not defined in the Act. Since a co-operative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in section 80P(2)(a)(i) must, therefore, be construed in the context of the pr…

M/S Madras Race Club, Chennai vs. DCIT Corpo Circle 4 (1), Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 502/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Jul 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar & Shri I. DineshFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 194C

…re that unlike the Andhra Act that Citizen Co-operative Society Limited (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Co- operative Cane Unions’ Federation Limited vs. Commissioner of Income Tax [1997] 11 SCC 287 referred to section 80P of the Income Tax Act and then held: “8. The expression “members” is not defined in the Act. Since a co-operative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in section 80P(2)(a)(i) must, therefore, be construed in the context of the pr…

M/S Madras Race Club, Chennai vs. DCIT Corpo Circle 4 (1), Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 501/CHNY/2018[2012-13]Status: DisposedITAT Chennai13 Jul 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar & Shri I. DineshFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 194C

…re that unlike the Andhra Act that Citizen Co-operative Society Limited (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Co- operative Cane Unions’ Federation Limited vs. Commissioner of Income Tax [1997] 11 SCC 287 referred to section 80P of the Income Tax Act and then held: “8. The expression “members” is not defined in the Act. Since a co-operative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in section 80P(2)(a)(i) must, therefore, be construed in the context of the pr…

Suntcoppa Vyavasaya Seva Sahakara Bank Limited, Kodagu vs. The Principal Commissioner of Income Tax, Mysore

ITA 487/BANG/2021[2015-16]Status: DisposedITAT Bangalore30 Jun 2022AY 2015-16
For Appellant: None
Section 143(3)Section 260Section 263Section 80P(2)(a)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, `nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

M/S. Bantwal Catholic Credit Co-Operative Society Limited, Mangaluru vs. Income-Tax Officer, Ward-2(3), Mangalore

ITA 122/BANG/2022[2017-18]Status: DisposedITAT Bangalore15 Jun 2022AY 2017-18
For Appellant: Shri Balram R Rao, Advocate
Section 143(3)Section 194A(3)(v)Section 250Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, `nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

Janseva Co. Operative Credit Society Ltd, Mumbai vs. ITO WD-17(2) (1), Mumbai

ITA 2021/MUM/2021[2017-18]Status: DisposedITAT Mumbai30 May 2022AY 2017-18
Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…nlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisio…

Janseva Co. Operative Credit Society Ltd, Mumbai vs. ITO -WD 17(2) (1), Mumbai

ITA 2020/MUM/2021[2015-16]Status: DisposedITAT Mumbai12 May 2022AY 2015-16
Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…nlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: 3 Janseva Co-operative Credit Society Limited “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore…

M/S.Nediyruppu Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 93/COCH/2021[2014-15]Status: DisposedITAT Cochin17 Mar 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Dipu R., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

The Nediyiruppu Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 92/COCH/2021[ 2009-10 ]Status: DisposedITAT Cochin17 Mar 2022

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Dipu R., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

The Adhyapaka C-O-Pbank Ltd, Pathanamthitta vs. ITO, Ward 4, Thiruvalla

ITA 48/COCH/2021[2018-19]Status: DisposedITAT Cochin07 Feb 2022AY 2018-19

Bench: Shri George Mathan, Jm & Shri B.R. Baskaran, Am The Adhyapaka Cooperative D.C.I.T., Cpc Bank Ltd, No. A 300 Bangalore Vs. Puthussery P.O., Kallooppara Pathanamthtta 689602 Pan – Aaaat6387Q Appellant Respondent

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 1Section 139Section 139(1)Section 143(1)Section 2Section 80Section 80ASection 80A(5)Section 80PSection 80P(2)(a)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: 3 The Adhyapaka Cooperative Bank Ltd. “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be cons…

The Chakkuvarakkal Service Co Operative Bank, Kollam vs. Income Tax Officer, Ward 4, Kollam

ITA 195/COCH/2021[2017-2018]Status: DisposedITAT Cochin07 Feb 2022AY 2017-2018

Bench: Shri George Mathan, Jm & Shri B.R. Baskaran, Am The Chakkuvarakkal Service The Income Tax Officer -4 Co-Operative Bank Aayakar Bhavan Vs. Kottarakara Karbala Junction Kollam 691508 Kollam Pan – Aabat5061G Appellant Respondent

For Appellant: Shri Krishna Kumar K., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

M/S.Panayal Service Co-Op Bank Ltd, Kasargod vs. The ITO, Kasargod

ITA 76/COCH/2021[2017-18]Status: DisposedITAT Cochin04 Nov 2021AY 2017-18

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Shri Arun Raj, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

M/S.Panayal Service Co-Op Bank Ltd, Kasargode vs. The ITO, Kasargode

ITA 75/COCH/2021[2014-15]Status: DisposedITAT Cochin04 Nov 2021AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Shri Arun Raj, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

M/S.Panayal Service Co-Op Bank Ltd, Kasargode vs. The ITO, Kasargode

ITA 74/COCH/2021[2009-10]Status: DisposedITAT Cochin04 Nov 2021AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Shri Arun Raj, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

M/S. Panayal Service O-Op Bank Ltd, Kasargode vs. The ITO, Kasargode

ITA 73/COCH/2021[2008-09]Status: DisposedITAT Cochin04 Nov 2021AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Shri Arun Raj, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 2Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

Palsana Gram Sewa Sahkari Samiti Ltd., Jaipur vs. PCIT-2, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 37/JPR/2021[2012-13]Status: DisposedITAT Jaipur02 Nov 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Shrawan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(2)Section 147Section 148Section 263Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 35 to 37/JP/2021 Assessment Years: 2010-11 to 2012-13 Palsana Gram Sewa Sahkari Samiti cuke Pr.CIT-2, Vs. Limited, Jaipur. Village- palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) PAN No.: AABAP 8390 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kr. Gupta (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K.…